[Exceptions to regulation 54BN.I.
54E.—(1) This regulation applies to an employer who is—
(a)an individual who is a practising member of a religious society or order whose beliefs are incompatible with the use of electronic communications;
(b)a partnership, if all partners fall within sub-paragraph (a);
(c)a company, if all directors and the company secretary fall within sub-paragraph (a); ...
(d)a care and support employer [, or
(e)an employer to whom a direction has been given under regulation 67(11) of the PAYE Regulations.][,
but this is subject to paragraph (2B).]
(2) An employer to whom this regulation applies may proceed in accordance with this regulation instead of regulation 54B.
(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[(2B) This regulation does not apply if a Real Time Information employer within paragraph (1) makes a return using an approved method of electronic communications.]
(3) [The] employer must deliver to HMRC the information specified in Schedule 2 in respect of each employee to whom payments of earnings are made in an income tax [quarter].
(4) The information must be included in a return.
(5) The return required under paragraph (4) must be delivered within 14 days after the end of the income tax [quarter] the return relates to.
(6) If payments of earnings have been made to more than one employee in the income tax [quarter], the return under paragraph (4) must include the information required by Schedule 2 in respect of each employee to whom the payment of earnings has been made.
(7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(9) In paragraph (1)(c), “company” means a body corporate or unincorporated association but does not include a partnership.
(10) In paragraph (1)(d), “a care and support employer” means an individual (“A”) who employs a person to provide domestic or personal services at or from A’s home where—
(a)the services are provided to A or a member of the A’s family;
(b)the recipient of the services has a physical or mental disability, or is elderly or infirm; and
(c)it is A who delivers the return (and not some other person on A’s behalf).]